Graduate Student Wages:
Graduate Student Wages need to follow the same allocation as Tuition Remission and Health Insurance costs. The relationship between the three costs should be equitable. The appropriate level of effort for the graduate student on any sponsored activities should be reflected in the student’s LD schedule and any associated cost share.

Graduate Tuition Remission costs are generated through the Student Information System (SIS) for impacted graduate students each semester. These costs will be applied to a non-sponsored, departmental PTAO, often described as a “clearing/holding account”

Tuition remission costs are to be transferred off departmental clearing accounts (or other non-sponsored default accounts) at the end of the applicable semester. The departmental HR Generalist or Graduate Student Coordinator (or individuals with similar responsibilities) should prepare the correct amounts, per student, to be transferred, per semester. This cost allocation information should be provided to the individual responsible for preparation of cost transfers.

Allocation of Costs:

Tuition remission costs are allocated to the appropriate sponsored programs via cost transfer in the Integrated System. Costs applicable and allocable to non-sponsored programs are to be allocated through SIS.

The costs should be allocated to follow the graduate student effort towards sponsored programs. For example, if a student’s effort is 20% on one program, 40% on a different program, and 30% on non-sponsored programs, the tuition remission allocation should follow.

The student’s effort towards a program should align with the student’s labor schedule or should be cost shared.

Preparing the Cost Transfer:Note: The expenditure type often defaults to “Fell, Tuition, In, Grad” or “Fell, Tuition, Out, Grad” when the costs are generated through SIS (Student Information Systems) and are posted to a departmental account. When transferring these costs off the departmental account, in order to allocate to the appropriate sponsored programs, the expenditure type must be changed to “Fell, Tuition Remis, In, Grad” or “Fell, Tuition Remis, Out, Grad.”

Cost Transfer Comment Field – Required Contents

Expenditure Item Date (EID) and Transferred Date (TD) are often the same date, but are still required

Name of student

Semester (Ex. “Spring 2013”)

The full SIS-generated transaction reference number should be included in the comments of the expenditure batch

Example: Spring 2013 Semester. Courses ended April 30th. Pay Period impacted is #9 (4/22/13 – 5/5/13, Check date was 5/10/13). If a cost transfer to move spring 2013 tuition remission is not done by August 10th, 90 days later, it will require retro approval to be submitted.

Health Insurance costs are to be transferred off departmental clearing accounts (or other non-sponsored default accounts) within the applicable fiscal year.

The departmental HR Generalist or Graduate Student Coordinator (or individuals with similar responsibilities) should prepare the correct amounts (if different from the amount posted), per student, to be transferred, per fiscal year. This information should be provided to the individual responsible for preparation of cost transfers.

Allocation of Costs:

Health Insurance costs are allocated to the appropriate sponsored program via cost transfer in the Integrated System. Costs applicable and allocable to non-sponsored programs are to be allocated through SIS.

The costs should be allocated to follow the graduate student effort towards a sponsored program. For example, if a student’s effort is 20% on one program, 40% on a different program, and 30% on non-sponsored programs, the health insurance allocation should follow.

Preparing the Cost Transfer:Note: The expenditure type may default to “Svcs, Ins, Health, Grad Stdnt” when the costs are generated through SIS (Student Information Systems) and are posted to a departmental account. When transferring these costs off the departmental account, the expenditure type will require correction to “Svcs, Ins, Health, Grad F&A”

Cost Transfer Comment Field – Contents

EID and TD are often the same date, but are still required

Name of student

Fiscal Year

The full SIS-generated transaction reference number should be included in the comments of the expenditure batch